BCOC 136 key facts at a glance
- Course code: BCOC 136 (printed as BCOC-136)
- Subject: Income Tax Law and Practice
- Programme: B.Com (General) BCOMG, Semester III; B.Com (Honours) BCOMF, DSC-6
- Credits: 6
- Blocks and units: 5 blocks, 20 units
- Maximum marks: 100 (term-end exam)
- Duration: 3 hours
- Questions in the paper: 8 questions, attempt any 5; 19 answerable parts in all
- Samples shown on this page: 2 parts, Q1(a) and Q3(b); all 19 parts in the paid file
- Exam session: June 2026 Term-End Examination
BCOC 136 Solved Question Paper June 2026 gives full answers to the term-end paper of BCOC 136 Income Tax Law and Practice, the 6-credit course on Indian income tax taught in IGNOU's B.Com (General) BCOMG and B.Com (Honours) BCOMF programmes. Two answers are open on this page; the full file answers all 19 parts.
1. What the June 2026 Paper Covers
The June 2026 paper runs 3 hours for 100 marks. It prints 8 questions and you attempt any five, each worth 20 marks. Six questions are split into two parts, Q7 is a single 20-mark computation, and Q8 offers six short notes of which you write four. That makes 19 answerable parts in all.
This paper leans hard on computation. Q3(b), Q4(a) and Q7 are numericals worth 49 marks between them, and all three reuse frames from earlier IGNOU papers with the assessment year moved to 2025-26. The theory side covers residential status, agricultural income, house property, presumptive business income, capital gains, losses and clubbing.
If you are still collecting older papers session by session, our IGNOU Previous Year Question Paper hub keeps them in one place. This page stays on the June 2026 set, and the paid file answers every one of its parts with the working an examiner wants to see.
One point matters for 2026 candidates. The Income-tax Act, 2025 came into force on 1 April 2026, yet this paper is framed on the Income Tax Act, 1961 for AY 2025-26. Our answers therefore quote the 1961 section numbers the examiner expects, not the renumbered sections of the new Act.
2. Two Answers Solved in Full, Seventeen Held Back
Two BCOC 136 answers are shown in full below, Q1(a) on residential status (12 marks) and Q3(b) on commuted pension (14 marks); the other 17 parts appear as question text only.
Both were picked because they repeat. Q1(a) uses the same wording as Q1(b) of December 2024, and Mr. Madhur's pension sum appeared in June 2024 with only the assessment year and the employer changed. The paper's own question numbers are kept so you can match them to your copy.
Residential status of an individual
Question 1 (a): Explain the provisions of Income Tax Act for an individual, if he is: (i) Resident (ii) Not Ordinarily Resident (iii) Non-Resident. (12)
Under the Income Tax Act, 1961, how much of an individual's income is taxed in India depends on his residential status for the previous year. Section 6 fixes the status and Section 5 fixes the scope of total income. For AY 2025-26 the previous year is 1 April 2024 to 31 March 2025, and status is tested afresh for every previous year.
Step 1: basic conditions under Section 6(1)
An individual is resident if he meets either of two conditions: (a) he is in India for 182 days or more during the previous year, or (b) he is in India for 60 days or more during the previous year and for 365 days or more during the four years before it.
The 60-day test is read as 182 days in two cases: an Indian citizen who leaves India during the year for employment abroad or as a crew member of an Indian ship, and an Indian citizen or person of Indian origin living abroad who comes on a visit. For such a visitor whose total income, other than income from foreign sources, exceeds ₹15 lakh, the 60 days become 120 days.
Section 6(1A) adds a deemed resident. An Indian citizen whose total income, other than income from foreign sources, exceeds ₹15 lakh and who is not liable to tax in any other country because of domicile or residence is treated as resident in India, even with no physical stay.
Step 2: the three statuses
- Resident and ordinarily resident: A resident is ordinarily resident only if he also meets both additional conditions of Section 6(6): he was resident in at least 2 of the 10 previous years before the relevant year, and he was in India for 730 days or more during the 7 previous years before it. Such a person is taxed on his worldwide income.
- Not ordinarily resident: A resident who fails either or both additional conditions is not ordinarily resident. The law also treats two groups as not ordinarily resident whatever their history: the high-income visitor who becomes resident on the 120-day test, and the deemed resident under Section 6(1A).
- Non-resident: An individual who satisfies neither basic condition, and is not a deemed resident, is non-resident. Only income that is received in India, or accrues or arises in India, or is deemed to do so, is taxed in his hands.
Step 3: incidence of tax under Section 5
The table shows which income enters total income for each status.
| Type of income | Ordinarily resident | Not ordinarily resident | Non-resident |
|---|---|---|---|
| Received or deemed received in India, wherever earned | Taxable | Taxable | Taxable |
| Accrues or arises, or is deemed to, in India | Taxable | Taxable | Taxable |
| Earned and received abroad from a business controlled from India or a profession set up in India | Taxable | Taxable | Not taxable |
| Earned and received abroad from any other source | Taxable | Not taxable | Not taxable |
| Past foreign income, already earned abroad, later brought into India | Not taxable | Not taxable | Not taxable |
Example. Rohan, an Indian citizen, earns ₹2,00,000 rent from a flat in London and receives it in London. If he is ordinarily resident, the rent is part of his total income. If he is not ordinarily resident or non-resident, it stays outside the Indian tax net, because it neither arises in India nor comes from a business controlled from India.
Conclusion. Citizenship does not decide liability; residential status does. An Indian citizen can be non-resident and a foreign national can be ordinarily resident, so the status must be worked out for each previous year before total income is computed.
Exempt commuted pension of Mr. Madhur
Question 3 (b): Mr. Madhur is getting a pension of ₹4,000 per month from a private company. During the previous year, he got two-thirds of his pension commuted and received ₹1,86,000 in lieu of that. Compute the exempted amount of pension, if (i) he has also received gratuity (ii) he did not receive gratuity, for the assessment year 2025-26. (14)
Commuted pension is the lump sum an employee takes in exchange for giving up part of his monthly pension. Its exemption is governed by Section 10(10A) of the Income Tax Act, 1961. For a government employee the whole commuted amount is exempt. Mr. Madhur works for a private company, so his exemption depends on whether he also receives gratuity.
Rule for a non-government employee, Section 10(10A)(ii)
If he receives gratuity, one-third of the commuted value of full pension is exempt. If he does not receive gratuity, one-half of the commuted value of full pension is exempt. Any commuted amount above the exempt limit is taxable under the head Salaries, and the uncommuted monthly pension is fully taxable.
Working note: commuted value of full pension
Mr. Madhur commuted two-thirds of his pension and received ₹1,86,000. Commuted value of 100% pension = ₹1,86,000 × 3/2 = ₹2,79,000.
| Particulars | (i) Gratuity received (₹) | (ii) Gratuity not received (₹) |
|---|---|---|
| Commuted pension actually received | 1,86,000 | 1,86,000 |
| Commuted value of full pension | 2,79,000 | 2,79,000 |
| Exempt fraction under Section 10(10A)(ii) | 1/3 | 1/2 |
| Exempt commuted pension | 93,000 | 1,39,500 |
| Taxable commuted pension (received less exempt) | 93,000 | 46,500 |
Answer. (i) If Mr. Madhur has received gratuity, ₹93,000 of the commuted pension is exempt and ₹93,000 is taxable. (ii) If he has not received gratuity, ₹1,39,500 is exempt and ₹46,500 is taxable for AY 2025-26.
Note on uncommuted pension. After commutation Mr. Madhur keeps one-third of his pension, about ₹1,333 a month, which is fully taxable as salary. The paper does not say in which month he commuted, so the yearly figure cannot be fixed; it is left out because the question asks only for the exempt amount.
3. Questions Answered Only in the Full File
The 17 parts below are printed exactly as they appear in the June 2026 paper. Their answers, workings and short notes are available only in the full file.
Question 1 (b): Explain the scheme of partial integration in the context of agricultural income. (8)
Question 2 (a): Define annual value. How is it calculated in case of a let out house and a self-occupied house? Explain. (12)
Question 2 (b): How do you compute income from business on a presumptive basis under Section 44AD? (8)
Question 3 (a): Define 'Capital Asset' for the purpose of capital gains. (6)
Question 4 (a): The following are the particulars of Shri Apoorva for the A.Y. 2025-26. Compute his taxable income. (15)
(i) Rental income from a house ₹25,000 per month
(ii) LTCG on building ₹30,000
(iii) Winning from lottery ₹80,000
(iv) Life insurance premium paid on own life policy ₹1,000
(v) Interest on Govt. securities ₹12,000
(vi) Income from speculative business ₹1,25,000
(vii) Profit from non-speculative business ₹40,000
(viii) Donation to Prime Minister National Relief Fund ₹15,000Question 4 (b): What do you mean by perquisites? (5)
Question 5 (a): Explain the provisions of deduction of interest on capital borrowed in case of house property income. (12)
Question 5 (b): Explain the exemption under Section 54 related to sale of a residential house. (8)
Question 6 (a): What are the provisions relating to set-off and carry forward of business losses and capital losses? (10)
Question 6 (b): What do you mean by Clubbing of Income? Write the provisions relating to the clubbing of income of a minor child. (10)
Question 7: The following particulars of income are submitted by Smt. Suman Garg for the A.Y. 2025-26. She lives at Delhi. Compute her total income for assessment year 2025-26, assuming she is not paying tax as per the new tax regime. (20)
(i) Basic pay ₹10,000 p.m.
(ii) Dearness Allowance at 10% of salary (DA is part of the salary)
(iii) HRA 30% of basic salary
(iv) Medical allowance ₹200 p.m. (amount actually spent on her own treatment is ₹2,000)
(v) City compensatory allowance ₹400 p.m.
(vi) Rent received from house property ₹3,000 p.m.
(vii) Contribution by Suman to RPF 10% of salary
(viii) House rent paid ₹6,000 p.m.
(ix) Donation to National Defence Fund ₹20,000
Question 8: Write short notes on any four of the following. (4 × 5 = 20)
(a) Deduction under Section 80G
(b) Bondwashing Transactions
(c) Advance against salary
(d) Capital and Revenue incomes
(e) Casual Income
(f) Different Tax Authorities
4. Syllabus by Block and Unit
BCOC 136 Income Tax Law and Practice is taught through 5 blocks and 20 units, moving from basic concepts and salary to house property, business income, capital gains and final tax computation.
Block and unit titles below follow the official eGyanKosh BCOC-136 course page. Where a title is split into parts, such as Salaries I to III, the topics listed are the ones that part is usually read for, so open the unit PDF before you revise.
| Block | Unit | Topics to master |
|---|---|---|
| Block 1: Fundamentals | Unit 1: Basic Concepts-I | Assessee and person; previous year and assessment year; income and gross total income |
| Block 1: Fundamentals | Unit 2: Basic Concepts-II | Cases where income is taxed in the same year; casual income; capital and revenue receipts |
| Block 1: Fundamentals | Unit 3: Residential Status and Tax Liability | Basic and additional tests of Section 6; ROR, RNOR and NR; incidence of tax under Section 5 |
| Block 1: Fundamentals | Unit 4: Exempted Incomes | Section 10 exemptions; agricultural income; incomes of trusts, funds and political parties |
| Block 2: Salaries | Unit 5: Salaries-I | Meaning and basis of salary; advance and arrears of salary; HRA and other allowances |
| Block 2: Salaries | Unit 6: Salaries-II | Perquisites and their valuation; employer-provided house and motor car; provident funds |
| Block 2: Salaries | Unit 7: Salaries-III | Gratuity under Section 10(10); commuted pension under 10(10A); leave encashment and Section 16 |
| Block 3: House Property and Business or Profession | Unit 8: Income from House Property | Annual value of let out and self-occupied houses; municipal taxes; Section 24 deductions |
| Block 3: House Property and Business or Profession | Unit 9: Profits and Gains of Business or Profession-I | Chargeability of business income; allowable expenses; Section 37(1) general deduction |
| Block 3: House Property and Business or Profession | Unit 10: Profits and Gains of Business or Profession-II | Depreciation rules; payment-basis deductions under Section 43B |
| Block 3: House Property and Business or Profession | Unit 11: Profits and Gains of Business or Profession-III | Disallowances; speculative business; presumptive taxation under Section 44AD |
| Block 4: Capital Gains and Other Sources | Unit 12: Capital Gains | Capital asset and transfer; short-term and long-term gains; Sections 54, 54F and CGAS 1988 |
| Block 4: Capital Gains and Other Sources | Unit 13: Income from Other Sources | Dividends and interest on securities; lottery and other casual winnings; permitted deductions |
| Block 4: Capital Gains and Other Sources | Unit 14: Aggregation of Incomes and Set Off | Clubbing including a minor child's income; deemed incomes; set-off and carry forward of losses |
| Block 5: Computation of Total Income and Tax Liability | Unit 15: Deductions from Gross Total Income | Section 80C savings; 80D health cover; 80G donations |
| Block 5: Computation of Total Income and Tax Liability | Unit 16: Assessment of Individuals | Computing total income; tax on agricultural income by partial integration; rebate and tax payable |
| Block 5: Computation of Total Income and Tax Liability | Unit 17: Assessment of Firms | Features of a partnership firm; Section 184 conditions; partners' remuneration and interest |
| Block 5: Computation of Total Income and Tax Liability | Unit 18: Filing of Return and Tax Authorities | Return forms and due dates; PAN; CBDT and income tax authorities |
| Block 5: Computation of Total Income and Tax Liability | Unit 19: Online Filing of Returns | Steps of e-filing; choosing ITR-1 and other forms; benefits of filing |
| Block 5: Computation of Total Income and Tax Liability | Unit 20: Leading Cases Decided by Supreme Court | Landmark Supreme Court rulings on income tax and the principles they settled |
Blocks 2 and 3 carry most of the June 2026 marks through salary, pension and house property. If you are reading the units themselves, keep our BCOC 136 Study Material beside them for condensed notes on the same sections.
5. Paper Pattern and Marks Split
The BCOC 136 June 2026 paper carries 100 marks in 3 hours: you attempt any 5 of 8 questions, each worth 20 marks, with parts split 12 + 8, 6 + 14, 15 + 5 or 10 + 10.
| Question | Parts and marks | What it tests | Blocks drawn from |
|---|---|---|---|
| Q1 | (a) 12, (b) 8 | Theory: residential status; partial integration | Blocks 1 and 5 |
| Q2 | (a) 12, (b) 8 | Theory: annual value; Section 44AD | Block 3 |
| Q3 | (a) 6, (b) 14 | Definition plus pension numerical | Blocks 2 and 4 |
| Q4 | (a) 15, (b) 5 | Total income numerical plus meaning of perquisites | Blocks 2, 3, 4 and 5 |
| Q5 | (a) 12, (b) 8 | Theory: interest on borrowed capital; Section 54 | Blocks 3 and 4 |
| Q6 | (a) 10, (b) 10 | Theory: set-off of losses; clubbing of a minor's income | Block 4 |
| Q7 | 20, single part | Salary, property and deductions computation for AY 2025-26 | Blocks 2, 3 and 5 |
| Q8 | Any 4 of 6 notes, 5 each | Short notes from 80G to tax authorities | Blocks 1, 2, 4 and 5 |
A balanced choice for most candidates is two numericals plus three theory questions. Q7 alone is worth 20 marks and follows a frame IGNOU used in December 2024, so a student who has practised that sum can bank a full question in about 35 minutes.
The paper also rewards section numbers. Q2(b), Q5(b) and Q8(a) name Sections 44AD, 54 and 80G outright, and quoting the rule before the example is what separates an 8-mark answer from a 4-mark one. For other courses in the same degree, see the BCOMG Question Paper collection.
6. Topics IGNOU Repeats in BCOC 136
Across eight official BCOC 136 papers from June 2022 to December 2025, house property, agricultural income and clubbing of income appeared five times each, and all three are asked again in June 2026.
We read every BCOC 136 Question Paper from IGNOU's own sites (webservices.ignou.ac.in and ignou.ac.in) for June 2022, December 2022, June 2023, December 2023, June 2024, December 2024, June 2025 and December 2025. No session in that run was missing. A topic asked twice in one paper is counted once for that session.
| Topic | Sessions where it appeared | Sessions (of 8) | Where it sits in June 2026 |
|---|---|---|---|
| Annual value and income from house property | Dec 2022, Jun 2024, Dec 2024, Jun 2025, Dec 2025 | 5 | Q2(a), 12 marks |
| Agricultural and partly agricultural income | Jun 2022, Jun 2023, Jun 2024, Dec 2024, Jun 2025 | 5 | Q1(b), 8 marks |
| Clubbing of income | Jun 2022, Jun 2023, Dec 2024, Jun 2025, Dec 2025 | 5 | Q6(b), 10 marks |
| Residential status of an individual | Dec 2022, Dec 2024, Jun 2025, Dec 2025 | 4 | Q1(a), 12 marks (Sample 1) |
| Casual income | Jun 2022, Dec 2023, Jun 2024, Dec 2025 | 4 | Q8(e), short note |
| Perquisite valuation in salary sums | Jun 2022, Dec 2023, Jun 2024, Dec 2025 | 4 | Q4(b), meaning only, 5 marks |
| Commutation of pension | Dec 2022, Jun 2024, Dec 2025 | 3 | Q3(b), 14 marks (Sample 2) |
| Section 54 exemption | Jun 2022, Dec 2022, Dec 2023 | 3 | Q5(b), 8 marks |
| Deduction under Section 80G | Jun 2022, Dec 2023, Jun 2025 | 3 | Q8(a), short note |
| Bond washing transactions | Jun 2022, Jun 2024, Jun 2025 | 3 | Q8(b), short note |
| Meaning of capital asset | Jun 2023, Dec 2023 | 2 | Q3(a), 6 marks |
| Shri Apoorva taxable income sum | Jun 2022, Jun 2025 | 2 | Q4(a), 15 marks |
| Set-off of business and capital losses | Dec 2022, Jun 2023 | 2 | Q6(a), 10 marks |
| Income tax authorities | Jun 2022, Jun 2024 | 2 | Q8(f), short note |
| Deductions from annual value, including interest | Jun 2025 | 1 | Q5(a), 12 marks |
| Smt. Suman Garg total income sum | Dec 2024 | 1 | Q7, 20 marks |
Three June 2026 parts had no match in those eight papers: presumptive income under Section 44AD, advance against salary, and capital and revenue incomes. A student who revised only the repeats would have met them cold, which is why the full file treats them with the same care as the familiar sums.
For the December 2026 cycle, our IGNOU Solved Guess Paper page follows these same repeat patterns course by course, so you can plan revision before the next term-end exam.
7. How Our Answers Are Drafted and Checked
Every BCOC 136 answer in the file is written against the Income Tax Act, 1961 as it applied to AY 2025-26: section number first, then the rule, then the working or example.
Numericals are laid out head by head, with numbered working notes and separate exempt and taxable columns, the way IGNOU evaluators mark them. Where a question fixes the regime, as Q7 does by saying Smt. Suman Garg is not paying tax under the new regime, the working follows that instruction throughout.
Answer length follows the marks. The 5-mark short notes of Q8 run to one tight page, while the 12 and 14-mark parts carry a definition, the rule, a table or example and a conclusion, as you can see in the two samples above.
The answers were drafted after solving the earlier BCOC 136 papers listed in the repeat table, then reviewed figure by figure before the file was released.
8. Solved File Index: All 19 Question Parts
The BCOC 136 solved file answers all 19 parts of the June 2026 paper; 2 are shown on this page and 17 are in the full file only.
This course has no practical or record work, so instead of a practical file index the table maps each question part to its course unit and tells you where its answer sits.
| Part | Topic | Marks | Course unit | Answer location |
|---|---|---|---|---|
| Q1(a) | Residential status of an individual | 12 | Unit 3 | Sample 1 above |
| Q1(b) | Partial integration of agricultural income | 8 | Units 4 and 16 | Full file |
| Q2(a) | Annual value, let out and self-occupied house | 12 | Unit 8 | Full file |
| Q2(b) | Presumptive business income, Section 44AD | 8 | Units 9 to 11 | Full file |
| Q3(a) | Meaning of capital asset | 6 | Unit 12 | Full file |
| Q3(b) | Commuted pension of Mr. Madhur | 14 | Unit 7 | Sample 2 above |
| Q4(a) | Taxable income of Shri Apoorva | 15 | Units 8, 12, 13 and 15 | Full file |
| Q4(b) | Meaning of perquisites | 5 | Unit 6 | Full file |
| Q5(a) | Interest on borrowed capital, house property | 12 | Unit 8 | Full file |
| Q5(b) | Section 54 exemption on a residential house | 8 | Unit 12 | Full file |
| Q6(a) | Set-off and carry forward of losses | 10 | Unit 14 | Full file |
| Q6(b) | Clubbing of a minor child's income | 10 | Unit 14 | Full file |
| Q7 | Total income of Smt. Suman Garg | 20 | Units 5 to 8, 15 and 16 | Full file |
| Q8(a) | Short note: Section 80G | 5 | Unit 15 | Full file |
| Q8(b) | Short note: bond washing | 5 | Units 13 and 14 | Full file |
| Q8(c) | Short note: advance against salary | 5 | Unit 5 | Full file |
| Q8(d) | Short note: capital and revenue incomes | 5 | Unit 2 | Full file |
| Q8(e) | Short note: casual income | 5 | Units 2 and 13 | Full file |
| Q8(f) | Short note: tax authorities | 5 | Unit 18 | Full file |
9. Programmes That Include BCOC 136
BCOC 136 Income Tax Law and Practice is a core course of IGNOU's B.Com (General) BCOMG in Semester III, and DSC-6, a 6-credit discipline core, in the four-year B.Com (Honours) BCOMF.
Students of the IGNOU Bachelor of Commerce (General) and Bachelor of Commerce (Honours) programmes study the same five blocks, so the June 2026 answers here apply to both groups as long as the question numbers match your copy.
IGNOU has also issued a BCOC 136 assignment for B.Com Online, BCOMOL, where the course is listed in the second semester. In every group the assignment carries 30 per cent weightage and must be submitted before you become eligible for the term-end paper.
10. How to Get the Full Solved Question Paper
Send the course code BCOC 136 on WhatsApp to 9899436384 and our team will share the full solved file with all 19 parts of the June 2026 paper answered.
The file covers the 2 answers above plus the 17 parts listed as text only: the Apoorva and Suman Garg computations, both house property questions, Section 44AD, Section 54, set-off, clubbing of a minor's income and all six Q8 short notes.
Mention June 2026 in your message so the right session is shared. If you are writing the December 2026 exam instead, say so, and our team will tell you what is ready for that cycle.
11. BCOC 136 Income Tax Law and Practice FAQs
Short answers on the BCOC 136 June 2026 paper, the solved file and the course itself.
Is the June 2026 paper set on the old or the new Income Tax Act?
It is set on the Income Tax Act, 1961. Every numerical in the BCOC 136 June 2026 paper names assessment year 2025-26, which falls under the 1961 Act even though the Income-tax Act, 2025 took effect on 1 April 2026. Our answers therefore quote 1961 section numbers such as 6, 10(10A), 44AD, 54 and 80G, which is what IGNOU examiners will look for.
How many questions are there in the June 2026 paper?
The paper prints 8 questions and you attempt any five, each carrying 20 marks, for a total of 100 in 3 hours. Six questions have two parts, Q7 is one 20-mark computation, and Q8 offers six short notes of which you write four. That gives 19 answerable parts, and our BCOC 136 file solves every one of them.
How do I get the full solved question paper on WhatsApp?
Message WhatsApp 9899436384 with the course code BCOC 136 and the session June 2026. Our team replies with the details and shares the complete file, which answers all 19 parts of the paper: the 2 shown on this page plus the 17 listed as question text only, including every numerical working and all six short notes of Q8.
Which numericals in June 2026 were repeated from earlier papers?
Three frames return. Mr. Madhur's commuted pension sum appeared in June 2024, Shri Apoorva's taxable income was set in June 2022 and June 2025, and Smt. Suman Garg's total income came in December 2024. In each repeat IGNOU changed the assessment year and some items, so earlier solutions cannot simply be copied; the figures must be reworked for AY 2025-26.
Which topics were new in the June 2026 paper?
Three parts had no match in the eight official BCOC 136 papers we checked from June 2022 to December 2025. They are income from business on a presumptive basis under Section 44AD in Q2(b), advance against salary in Q8(c), and capital and revenue incomes in Q8(d). Each carries 5 to 8 marks, so skipping them can narrow your choice of questions.
Who writes and checks the BCOC 136 answers?
Prateek Talwar wrote the BCOC 136 answers after solving the earlier IGNOU papers for this course, and Sheetal Kirola reviewed each one before release. The review covers every figure in the numericals, every section reference and the answer length against the marks printed beside each part, so a 14-mark computation reads differently from a 5-mark short note.
How many credits and units does BCOC 136 have?
BCOC 136 carries 6 credits, and its study material on eGyanKosh runs to 5 blocks and 20 units. The blocks cover fundamentals, salaries, house property with business income, capital gains with other sources, and computation of total income and tax liability. The term-end paper carries 100 marks, and the assignment adds 30 per cent weightage to the final result.
Which IGNOU programmes include BCOC 136?
BCOC 136 is a core course in the B.Com (General) programme, BCOMG, in Semester III. It is also DSC-6, a 6-credit discipline core, in the four-year B.Com (Honours), BCOMF, and IGNOU has issued a BCOC 136 assignment for B.Com Online, BCOMOL. The June 2026 paper we solved is printed for B.Com (G), so other groups should match question numbers first.
12. Who Wrote and Checked the BCOC 136 Answers
The BCOC 136 answers were drafted by Prateek Talwar and reviewed by Sheetal Kirola at Unnati Educations.
Prateek Talwar is a Company Secretary who writes IGNOU commerce and taxation solved papers against the bare Act and the official term-end paper. Sheetal Kirola, Academic Head (M.Ed.), reviews every figure in the numericals, every section reference and the answer length against the marks printed beside each part.